Company Matsuo (カンパニー松尾, Kanpanii Matsuo) is a Japanese adult video (AV) director, producer and entrepreneur. He is credited with popularizing the Japanese porn genre of "hamedori", where the director/actor performs sexually with the actress and also films the actual action.

He has been called "a master of shooting pornography with amateurs". Matsuo was born June 29, 1966 in Aichi Prefecture. His nickname "Company" goes back to his junior high school days when he sold box lunches to his fellow students and became known as "Company".